COMMISSION IMPLEMENTING REGULATION (EU) 2016/934
of 8 June 2016
concerning the classification of certain goods in the Combined Nomenclature
Article 1
Article 2
Article 3
ANNEX
Description of goods |
Classification (CN Code) |
Reasons |
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(1) |
(2) |
(3) |
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A product consisting of the following components, packed as a set:
The stickers are to be coloured in with the felt pens and then used for decoration purposes. See image (*). |
4911 91 00 |
Classification is determined by general rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VII of the Combined Nomenclature and the wording of CN codes 4911 and 4911 91 00 . The product is presented as a set for retail sale. Its essential character is given by the stickers. Classification under heading 3919 is excluded as the shape of the pre-cut, raised stickers is not flat. Classification under heading 3926 is excluded as the printing is not merely incidental to the primary use of the goods (see Note 2 to Section VII). Chapter 49 covers, with a few exceptions, all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations (see also the Harmonized System Explanatory Notes (HSEN) to Chapter 49, General, first paragraph). Self-adhesive printed stickers designed to be used for decoration are covered by heading 4911 (see also the HSEN to heading 4911 , point (10)). Therefore, the product is to be classified in CN code 4911 91 00 . |